Sunland Industries had the following department information about physical units and percentage of completion:

Sunland Industries had the following department information about physical units and percentage of completion: Work in process, June 1 (80%) Completed and transferred out Work in process, June 30 (50%) Physical Units 7400 23100 11900 If materials are added at the beginning of the production process, what is the total number of equivalent units for materials during June? O 36450. 29050 18600. 35000 Reynoso Corporation manufactures titanium and aluminum tennis racquets. Reynoso's total overhead costs consist of assembly costs and inspection costs. The following information is available: Cost Assembly Inspections Titanium 500 mach. hours 350 2100 labor hours Aluminum 500 mach. hours 150 1900 labor hours Total Cost $56000 $96000 Reynoso is considering switching from one overhead rate based on labor hours to activity-based costing. Total overhead costs assigned to titanium racquets, using a single overhead rate, are O $79800. O $96000. OOO O $76000. O $106400. Hartley Company produces two products, Flower and planter. Flower is a high-volume item totaling 20000 units annually. Planter is a low-volume item totaling only 6000 units per year. Flower requires 1 hour of direct labor for completion, while each unit of Planter requires 2 hours. Therefore, total annual direct labor hours are 32000 (20000 + 12000). Expected annual manufacturing overhead costs are $1140000. Hartley uses a traditional costing system and assigns overhead based on direct labor hours. Each unit of Planter would be assigned overhead of O $71.25. O need more information to compute. O $35.63. O $43.85. Peters, Inc. produces 3 products: P1, Q2, and R3. P1 requires 400 purchase orders, Q2 requires 600 purchase orders, and R3 requires 1000 purchase orders. Peters has identified an ordering and receiving activity cost pool with allocated overhead of $225000 for which the cost driver is purchase orders. Direct labor hours used on each product are 50000 for Pi, 40000 for Q2, and 110000 for R3. How much ordering and receiving overhead is assigned to each product? P1 Q2 R3 $50625 $56250 $118125 $75000 $75000 $75000 $56250 $45000 $123750 $45000 $67500 $112500